Answer:break-even point
Explanation:At the break-even point, total contribution margin must equal total fixed costs
To solve for the break-even point in units, divide the total fixed costs by the unit contribution margin:
Total fixed costs/unit contribution margin = break even units
To find the break even sales revenue, take the total fixed costs and divide by the contribution margin ratio. This gives the dollars of sales revenue needed in order to break even as shown above.
